BGPF
29.1.2.23 Se consideră surse de venit impozabile veniturile obținute din vânzarea energiei electrice de către persoanele fizice rezidente care produc energie regenerabilă?
În conformitate cu art.20 lit. z21) din Codul fiscal, veniturile obținute din vânzarea energiei electrice de către persoanele fizice rezidente care produc energie regenerabilă și cărora li se aplică mecanismul de contorizare netă/facturare netă conform Legii nr. 10/2016 privind promovarea utilizării energiei din surse regenerabile, se consideră surse de venit neimpozabile.
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The date of publishing:
10 February /2025 08:00
Catalogul tematic
Impozitul pe venit | Persoană juridică | Persoana fizică